26) What does “ Taxpayer ID
No.” mean? What is the issuing authority and how are the numbers
compiled? 中文

Since January 2, 2006 (1) The TAIWAN AREA RESIDENT CERTIFICATE
has been issued by the National Immigration Agency and bears the “ Taxpayer ID No.” of Hong Kong and Macau citizens, PRC nationals and Overseas Chinese (2) ALIEN RESIDENT CERTIFICATES are issued by the National Immigration Agency. They bear the “Taxpayer ID No.” of foreign taxpayers who reside in Taiwan. (3) For foreigners or nationals without registered permanent residence in the Taiwan Area who have not acquired any certificate issued by the above authorities but are required to pay taxes to the ROC government, the foreigners can apply for the “Taxpayer ID No.” in person or by proxy to the National Immigration Agency by submitting their passports; Hong Kong and Macau citizens, PRC nationals and Overseas Chinese can apply for the “Record of ID No. in the Republic of China” to the National Immigration Agency and its service offices in Taichung, Kaohsiung and Hualien.

The “Taxpayer ID No.” consists of two letters and eight numerals. The first
letter is the area code; the second letter is compiled according to sex and issuing authorities, i.e., AB, CD; the third to ninth numerals are serial numbers; and the tenth number is the check number. The “ID No.” is the code number printed on the “ALIEN RESIDENT CERTIFICATE”. For instance：

Mr. Robert W. Davison holds an “ALIEN RESIDENT CERTIFICATE”. His or Her ID No. on this certificate is “AC12345678”. This means his or her “Taxpayer ID No.” is “AC12345678”.

Ms. Carol Lee holds an “ALIEN RESIDENT CERTIFICATE”. Her ID No. on this certificate is “HD12345678”. This means her “Taxpayer ID No.” is “HD12345678”.